the phs regulations about financial conflict of interests require which party to disclose significant financial conflicts of interest?

Under the PHS (Public Health Service) regulations on financial conflicts of interest, it is the investigator (including the principal investigator and any other person responsible for the design, conduct, or reporting of PHS‑funded research) who is required to disclose significant financial interests.

In practice, this means:

• Principal investigators must disclose their own significant financial interests that are related to their institutional responsibilities.

• All other investigators involved in the design, conduct, or reporting of the PHS‑funded project must also disclose their significant financial interests.

• These disclosures are made to the institution, which then reviews them, determines whether a financial conflict of interest exists, and manages or reports it as required.

So, the party that must disclose the significant financial conflicts of interest under PHS regulations is the investigator (including the PI and other investigators on the project).